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1976 (6) TMI 27 - HC - Income TaxExtract: .......ee not having been established, the assessee is not entitled to claim the amount in question as an allowance or deduction under section 37(1) of the Income-tax Act, 1961. Under these circumstances, we answer the question in the negative and against the assessee. The assessee will pay the costs of the Commissioner. Counsel s fee is fixed at Rs. 500.
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